Common use of Unrealized Gains and Losses Clause in Contracts

Unrealized Gains and Losses. (1) Consistent with the provisions of Regulations Section 1.704- 1(b)(2)(iv)(f), and as provided in Section 4.2(d)(2), the Carrying Values of all Partnership assets shall be adjusted upward or downward to reflect any Unrealized Gain or Unrealized Loss attributable to such Partnership property, as of the times of the adjustments provided in Section 4.2(d)(2) hereof, as if such Unrealized Gain or Unrealized Loss had been recognized on an actual sale of each such property and allocated pursuant to Section 6.1 of the Agreement.

Unrealized Gains and Losses. (1) Consistent with the provisions of Regulations Section 1.704- 1(b)(2)(iv)(f), and as provided in Section 4.2(d)(24.4(d)(2), the Carrying Values of all Partnership assets shall be adjusted upward or downward to reflect any Unrealized Gain or Unrealized Loss attributable to such Partnership property, as of the times of the adjustments provided in Section 4.2(d)(24.4(d)(2) hereof, as if such Unrealized Gain or Unrealized Loss had been recognized on an actual sale of each such property and allocated pursuant to Section 6.1 of the Agreement.

Unrealized Gains and Losses. (1) Consistent with the provisions of Regulations Section 1.704- 1.704-1(b)(2)(iv)(f), and as provided in Section 4.2(d)(24.4(d)(2), the Carrying Values of all Partnership assets shall be adjusted upward or downward to reflect any Unrealized Gain or Unrealized Loss attributable to such Partnership property, as of the times of the adjustments provided in Section 4.2(d)(2) hereof4.4(d)(2), as if such Unrealized Gain or Unrealized Loss had been recognized on an actual sale of each such property and allocated pursuant to Section 6.1 of the Agreementand Section 6.2.

Unrealized Gains and Losses. (1a) (a) Consistent with the provisions of Regulations Section 1.704- 1(b)(2)(iv)(fTreasury Regulation section 1.704l(b)(2)(iv)(f), and as provided in Section 4.2(d)(24.4.4(b), the Carrying Values of all Partnership assets shall be adjusted upward or downward to reflect any Unrealized Gain or Unrealized Loss attributable to such Partnership property, as of the times of the adjustments provided in Section 4.2(d)(24.4.4(b) hereof, as if such Unrealized Gain or Unrealized Loss had has been recognized on an actual sale of each such property and allocated pursuant to Section 6.1 of the Agreement.

Unrealized Gains and Losses. (1i) Consistent with the provisions of Regulations Section 1.704- 1.704-1(b)(2)(iv)(f), and as provided in Section 4.2(d)(2)4.4(c)(ii) , the Carrying Values of all Partnership assets shall be adjusted upward or downward to reflect any Unrealized Gain or Unrealized Loss attributable to such Partnership property, as of the times of the adjustments provided in Section 4.2(d)(24.4(c)(ii) hereof, as if such Unrealized Gain or Unrealized Loss had been recognized on an actual sale of each such property and allocated pursuant to Section 6.1 of the Agreement.

Unrealized Gains and Losses. (1) Consistent with the provisions of Regulations Section 1.704- 1(b)(2)(iv)(f), and as provided in Section 4.2(d)(24.4(d)(2), the Carrying ----------------- Values of all Partnership assets shall be adjusted upward or downward to reflect any Unrealized Gain or Unrealized Loss attributable to such Partnership property, as of the times of the adjustments provided in Section 4.2(d)(24.4(d)(2) hereof, as if such Unrealized Gain or Unrealized ----------------- Loss had been recognized on an actual sale of each such property and allocated pursuant to Section 6.1 of the Agreement.. -----------

Unrealized Gains and Losses. (1i) Consistent with the provisions of Regulations Section 1.704- 1(b)(2)(iv)(f1.704-l(b)(2)(iv)(f), and as provided in Section 4.2(d)(23.4(c)(ii), the Carrying Values of all Partnership assets shall be adjusted upward or downward to reflect any Unrealized Gain or Unrealized Loss attributable to such Partnership property, as of the times of the adjustments provided in Section 4.2(d)(23.4(c)(ii) hereof, as if such Unrealized Gain or Unrealized Loss had been recognized on an actual sale of each such property and allocated pursuant to Section 6.1 5.1 of the Agreement.